What is T1 (Transit Procedure)? [2026]

TL;DR

Quick definition

T1 allows non-EU goods to move across several countries without paying import duty at every border on the route. In practice, the final import clearance is completed only at the office of destination and the movement is covered by a customs guarantee. The critical point is that transit must be correctly opened and then properly discharged at destination.

T1 is a transit document used for non-EU goods (for example, goods from China moving from Hamburg to Warsaw, or goods from the UK moving to Italy via France). If you need to open or close transit for a live movement, see our T1/T2 support page.

How does it work?

1. The agent opens T1 at the office of departure and provides the required customs guarantee. 2. The goods move under transit without being cleared at each border point. 3. The agent at the office of destination closes T1 by presenting the goods to customs. 4. The guarantee is released.

T1 and Brexit

This is very common for exports from the UK to Poland. Goods are placed under transit in Dover, travel through France and Germany, and are only cleared in Poland. This avoids border queues in France. Important: T1 must be closed! An unclosed transit is a heavy penalty for the carrier/agent (debt recovery from guarantee).

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

commercial invoice with a complete goods description
packing list with quantities, weight and package count
HS/CN code and origin information
EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

Official sources

EU Commission (Customs procedures) — European Commission, 2026-03-04
UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04

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